Distraint and sale of movable property

Tax1961199 of 243 rules available16 chapters

Chapter VII Chapter VII

Statutory text

(1) Any Collector, sub-divisional officer or circle officer may issue a warrant of distraint of movable property including the produce of the land of any defaulter in form 25 and sell the same thereafter by public auction.
(2) Such auction shall be held at the spot unless the officer ordering the auction is of the opinion that the auction if held in any other place would bring a higher price in which case auction may be held at such other place.
(3) If the auction is not held at the spot due publicity thereof shall be given by issuing a proclamation in Form 26 which may also be proclaimed by beat of drum, if the officer ordering the sale deems it necessary.

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